{"id":16944,"date":"2018-03-09T09:04:47","date_gmt":"2018-03-09T09:04:47","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-principios-constitucionales-de-justicia-tributaria-evolucion-historica-configuracion-actual-y-jurisprudencia\/"},"modified":"2018-03-09T09:04:47","modified_gmt":"2018-03-09T09:04:47","slug":"los-principios-constitucionales-de-justicia-tributaria-evolucion-historica-configuracion-actual-y-jurisprudencia","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/historia\/los-principios-constitucionales-de-justicia-tributaria-evolucion-historica-configuracion-actual-y-jurisprudencia\/","title":{"rendered":"Los principios constitucionales de justicia tributaria: evoluci\u00f3n hist\u00f3rica, configuraci\u00f3n actual y jurisprudencia"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Manuel Gallego Perag\u00f3n <\/strong><\/h2>\n<p>Estudio de los principios materiales de justicia tributaria contenidos en el articulo 31.1 de la constituci\u00f3n espa\u00f1ola, desde una perspectiva del constitucionalismo hist\u00f3rico espa\u00f1ol (carta de bayona -1808-, constituci\u00f3n de 1812, estatuto real -1834-, y constituciones de 1837, 1845, 1856, 1869, 1873, 1876 y 1931, as\u00ed como de las leyes fundamentales del reino.  efectos y repercusi\u00f3n de los principios materiales de justicia sobre las distintas medidas tributarias, adoptadas por la hacienda p\u00fablica espa\u00f1ola en las cortes de c\u00e1diz, la reforma tributaria de 1845, el sexenio revolucionario, la etapa de la restauraci\u00f3n, y las reformas acaecidas en 1900, 1957, 1964 y 1977-1978.  an\u00e1lisis doctrinal de los principios tributarios de capacidad econ\u00f3mica, igualdad fiscal, progresividad, no confiscatoriedad y generalidad.  asimismo, doctrina e interpretaci\u00f3n por la jurisprudencia del tribunal constitucional, tribunal supremo, audiencias territoriales, audiencia nacional y tribunal econ\u00f3mico administrativo central, sobre los referidos principios.  incidencia de semejantes principios en las principales figuras impositivas (irpf e iva) del vigente sistema fiscal espa\u00f1ol.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los principios constitucionales de justicia tributaria: evoluci\u00f3n hist\u00f3rica, configuraci\u00f3n actual y jurisprudencia<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los principios constitucionales de justicia tributaria: evoluci\u00f3n hist\u00f3rica, configuraci\u00f3n actual y jurisprudencia <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Manuel Gallego Perag\u00f3n <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Ja\u00e9n<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 20\/05\/2002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Jos\u00e9 Antonio Sanchez Galiana<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: manuel Gonzalez sanchez <\/li>\n<li> Hinojosa torralvo Juan  Jos\u00e9 (vocal)<\/li>\n<li>Juan Herrero madariaga (vocal)<\/li>\n<li>manuela Fern\u00e1ndez junquera (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Manuel Gallego Perag\u00f3n Estudio de los principios materiales de justicia tributaria contenidos en el articulo 31.1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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